The following information summarizes the standard cost for producing one metal tennis racket frame at Spaulding Industries. In addition, the variances for one month's production are given. Assume that all inventory accounts have zero balances at the beginning of the month. Standard Cost Per Unit $ 5.00 4.00 Materials Direct Labor 2 hrs @ $2.00 Factory Overhead: Variable Fixed Standard Monthly Costs $17,000 13,600 2.00 5.00 $16.00 6,800 17,000 $ 54,400 Variances: Material price Material quantity Labor rate Labor efficiency $ 432.25 unfavorable $ 600.00 unfavorable $ 650.00 favorable $2,860.00 unfavorable What were the actual direct labor hours worked during the month